Download CHART OF ACCOUNTS (CoA) — The purpose of this manual is to provide summary explanations of the coding structure and different elements of the Chart of Accounts (CoA). The manual is divided into two sections. The first part deals with explanation of the structure, concepts underpinning the chart of accounts, and guide on usage of the chart of accounts. The second part, being the appendices, shows the detailed account codes. The CoA provides a framework for organising accounting transactions to provide a number of views of these transactions. The CoA applies to all accounting entities as defined in the Manual of Accounting Principles. The new CoA will have to be introduced to all accounting entities at the same time – both manual and computerized operations. The CoA can be described as a dynamic document. This means that the individual elements and detailed codlings require ongoing revision and change. This ensures that the CoA remains relevant to the activities of the Federal and Provincial Government so that those activities may be accurately reflected in the financial information and that it is responsive to the changing information needs of the users.